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PARSHELSKY v. COMMISSIONER OF INTERNAL REVENUE

No. 151.

135 F.2d 596 (1943)

PARSHELSKY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 5, 1943.

Attorney(s) appearing for the Case

Lawrence A. Baker, of Washington, D. C. (John A. Selby, Henry Ravenel, and Henry H. Elliott, all of Washington, D. C., of counsel), for petitioner.

Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and L. W. Post, all of Washington, D. C., for respondent.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

In December 1934 and January 1935, the taxpayer Moses Parshelsky and his brother Isaac, pursuant to an agreement between them, each applied for, and there were issued to each of them, by insurance companies, five single premium annuity policies, the aggregate of the premiums paid by each brother being $200,000. The policies issued to Moses contained three provisions: (a) Isaac was made the annuitant during his lifetime; (b) if Moses survived...

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